This page looks at what to do if you have paid too much tax on your employment or pension income.

If you no longer need to file Self Assessment tax returns, you should tell HMRC.

If you do not have all the information you need to be able to complete your tax return accurately, you can use a provisional or estimated figure. If you do this, it means you do not need to delay submitting your tax return to HMRC and risk getting a late filing penalty.

A key part of Self Assessment is calculating your tax (and, if appropriate, self-employed National Insurance contributions and student loan repayments) due for the tax year. In most cases, HMRC perform this calculation for you based on the information you include on your tax return. 

If HMRC calculate that you have not paid enough tax but you think that the underpayment arises because your employer or pension provider failed to operate Pay As You Earn (PAYE) correctly, you can challenge HMRC. You can request that HMRC check whether they should be asking your employer or pension ...

If HM Revenue & Customs (HMRC) have delayed using information in their possession, and this results in you not paying enough tax under PAYE, HMRC will sometimes write off the arrears of tax under Extra-Statutory Concession A19 (also known as ESC A19). This guidance is to help you consider ...